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2023-03-31-accounts

Charity registration number 1129984

Company registration number 05807318 (England and Wales)

DANTE OR DIE THEATRE LIMITED

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

DANTE OR DIE THEATRE LIMITED

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Miss Rebecca Atkinson-Lord Mr Gareth James Miss Gemma Cook Miss Ranjit Atwal Ms Vijaya Fatimathas Ms Arti Prashar (Appointed 20 July 2022) Charity number 1129984 Company number 05807318 Registered office 136 Shaftsbury Avenue London W1D 5EZ Independent examiner Tom Wilcox Counterculture LLP Unit 115 Ducie House Ducie Street Manchester M1 2JWK

DANTE OR DIE THEATRE LIMITED

CONTENTS

Page
Trustees' report 1 - 6
Independent examiner's report 7
Statement of financial activities 8
Statement of financial position 9
Notes to the financial statements 10 - 18

DANTE OR DIE THEATRE LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2023

Dante or Die Theatre Limited Registered number: 05807318 Trustees Report

The directors present their report and accounts for the year ended 31 March 2023.

Principal activities

The company's principal activity during the year continued to be artistic theatre.

Objectives and activities

To advance education for the public benefit by the promotion of the arts, in particular but not exclusively the art of drama.

About DOD Theatre

Founded in 2006 by Co-Artistic Directors Terry O’Donovan and Daphna Attias, Dante or Die (DOD) is a nationally recognised theatre company making intimate site-specific performances that interrogate contemporary stories and celebrate the human condition. Our work is characterised by humorous and poignant storytelling in everyday locations, encouraging audiences to reframe how they see local spaces. Our productions tour nationally, working in collaboration with community partners. Participation and training are woven into all our projects creating inspiring opportunities for local people - who are often engaging for the first time - to develop skills in performance and producing, and ensuring DOD is supporting emerging professional creatives and producers. To date, we’ve transformed hotel rooms, swimming pools and cafes; Handle with Care explored attachment to personal objects and was performed in self-storage units, and I Do followed 12 cast members in neighbouring hotel rooms as they prepared for a hastily arranged wedding ceremony. Over recent years the company has experimented with digital performance including an award-winning video podcast, interactive narrative film and a documentary.

By humanising everyday spaces with stories and emotions, we open up imaginations as audiences and participants see beyond the norm of their increasingly homogenised society; spaces become their own characters and audiences are immediately part of the action – as observer and often as participant. We draw communities into our creative processes alongside involving those with lived experience, academic expertise and community leadership who bring a wide spectrum of knowledge and understanding to the creative process.

DANTE OR DIE THEATRE LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

DIRECTOR'S REPORT - OVERVIEW

This year has been formative in building our artistic exploration of digital work.

HIGHLIGHTS OF THE YEAR

Odds On

In July 2022, following several months of editing, colour grading and focus group feedback, we launched our first interactive short film. Three versions were created (interactive, non-interactive and audio described) and distributed, including captioning for D/deaf and hard of hearing communities along with an extensive support pack. These were developed through extensive workshops with a lived experience advisory group.

Odds On integrates audience interactivity and provides a simulated experience of gambling, allowing audience members to create their own avatar and spin an artificial slot machine. It also allows the viewer to see the protagonist’s narrative as she plays and experiences the highs and lows of winning and losing, and the impact that has on her life and those around her.

The film received positive reviews, before doing a national digital tour.

" Odds On is an exemplar of the way online theatre has developed in the past few years " - The Guardian

" A stunningly clever hybrid of intimate drama, film and gameplay " - Everything Theatre

Odds On toured to eleven venues across England, Scotland and Wales. In addition, Wales Millennium Centre also programmed us to take over their new BOCS installation space for two weeks, enabling audiences to experience the film in a ‘dressed’ environment.

We are proud to share that the film has won four awards: Best Interactive Film at International Media Festival of Wales, Best Experimental Film at Gully International Film Festival, Best Directors (Daphna Attias and Terry O’Donovan) at Scenesaver Birthday Honours Awards, and Digital Content Award at Arts Council England's Digital Culture Awards 2023 . In addition, it was nominated for Digital Project of the Year at The Stage Awards 2023 and shortlisted for the Smiley Charity Film Awards.

Over 3,000 people have watched the films and 218,048 people have engaged with the project in some way. This data has been gathered through a combination of google analytics, monitoring film views from each tour venue, YouTube tracking and social media engagement.

Integral to the project was connecting and working with industry leaders in gambling harm recovery, as part of this we hosted a screening and presentation to staff members from the NHS’s National Problem Gambling Clinic . Following this they confirmed that they will now be showing the film to all those they provide treatment to and using it as a mechanism to support recovery. This is extremely exciting and a new opportunity for us - having our creative projects used by non-creative partners and in non-creative settings to deliver impact and social change through recovery. This has been further enforced by a new outreach and applied theatre project we are currently delivering with Gordon Moody recovery centres across the country.

A key aim of this project was to highlight the often-overlooked issue of online gambling and specifically the impact of gambling harm. Data from audience feedback, indicates that 78% have an increased awareness and understanding of issues surrounding gambling harm as a result of watching the film. Demonstrating that the film successfully “ capture[s] the thrill and invasion of online gambling in a person's life and also the insidiousness of the bot recreating human interaction ” (audience feedback). This was only possible through the extensive outreach work and workshops we delivered with people with lived experience. This outreach work, understanding real life experiences, is imperative to creating authentic work that delivers social change and has impact not only for those with lived experience but also in reducing stigma, raising awareness and improving understanding from those that don’t. This underpins all of DOD’s activity.

DANTE OR DIE THEATRE LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

“Having worked in the gambling industry and gone on to make many mistakes in gambling myself. I was touched by this film. Gambling can be incredibly lonely, it comes with intense highs and extremely low lows, mixed in with immense guilt. I think this film encapsulated that perfectly…” - viewer

DOD Podcast

This year we produced a five-episode podcast. Each episode explores a different aspect of creating site-responsive work. The podcast was launched in November 2022 and is free to listen to via all mainstream podcast platforms including Spotify, Apple Podcasts and Amazon Music.

Episodes cover locations, partnerships, writing, acting, and creating interactive digital work and feature interviews with writers, performers, partners, and community participants. Guests include Tim Crouch, Sonia Hughes, Group Managing Director of Lok’nStore Neil Newman, and choir leader Chrissy Hedge. To date the podcast has been listened to over 570 times.

Continuing our commitment to ensuring all our work is accessible for D/deaf and hard of hearing communities we created a captioned version of the podcast which is available on YouTube. If we produce a second podcast, we will ensure to budget for filming and editing the interviews to allow for a richer more visual experience.

Kiss Marry Kill

Following its postponement due to the covid-19 pandemic, we are now working towards bringing our production Kiss Marry Kill to fruition. The project has undergone two stages of research and development, and we are now working towards premiering the show in March 2024.

The production is inspired by the first same-sex marriage to take place in a UK prison – which was between two men both serving life sentences for homophobic murders. The piece asks is this a story of redemption or power, and zeroes in on the limits of our compassion, challenging our assumptions and preconceptions around sexuality, and the criminal justice system.

The production will be performed in deconsecrated chapels and will tour to five locations in 2024: Reading, Norwich, London, Kent, and Salford in association with our arts partners: South Street, Theatre Royal Norwich, Stone Nest, Ideas Test and The Lowry.

ENGAGEMENT and PARTICIPATION

Odds On:

Odds On with Gordon Moody:

This project is an opportunity to explore how our interactive film can continue to have impact. Through this project we are utilising our interactive film, Odds On, and exploring how it can assist those in recovery of gambling harm. DOD practitioners will be delivering twelve workshops in four Gordon Moody recovery centres to use the film as an instigator for conversations and creative activities to support recovery.

DANTE OR DIE THEATRE LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

DOD has delivered three (out of four) weeks’ workshops in GM residential centres, participants have commented on how the film has supported them in understanding the impact of their actions on their families and affected others, participants have provided the following feedback:

“Great people, loved the lot, never done anything like this in the past, my previous life was crime and gambling, but this was fantastic – thank you”

“acting out through performances / workshop showed me more realisation on the addiction and how it affects others”

Flux :

In partnership with Ideas Test, DOD worked with teachers at Will Adams PRU who then delivered sessions to students. Pupils invented characters, wrote stories, and collated motivational soundtracks; resulting in seven professionally mastered imaginative podcasts. Creating imaginary characters successfully allowed them to ‘let their guard down’ and ‘The child in them was able to come out...It was their dreams and aspirations coming through the character of someone else’ (Will Adams PRU teacher).

Being young person (YP) led has benefitted the YP’s wellbeing most, by giving them creative freedom they felt they had agency over the project, rather than feeling like they were ‘forced into’ anything. The flexible model of delivery enabled the teacher to engage YP at the right moment for each of them and has produced great outcomes. Students are independently sharing approaches and experiences, demonstrating new teamwork skills; have shown commitment to the project they don’t have for normal lessons; have shown increased confidence, more positive attitudes and general engagement.

Namas Nr X Festival

In September we were invited to spend a week at Namas Nr X Festival in Lithuania. DOD Associate Artist Fiona Watson and Participation Producer Lucy Dear devised an original performance in a historic fort with a brilliant group of local theatre-makers.

Higher Education:

DOD continued to work with universities to provide in-depth knowledge and practice development opportunities to theatre students across the country. This has involved a combination of in person workshops and online QandA sessions. Many of these have focussed on DOD’s Podcast.

Mentoring and Consultancy:

In October and March, our Co-Artistic Directors Daphna and Terry spent two weeks in Gothenburg, Sweden. They supported Emblas Danse Theatr to create a new a site-specific production that could tour to over 200 primary schools across Sweden.

DANTE OR DIE THEATRE LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

FINANCIAL REVIEW

DOD took in house all bookkeeping for FY 22/23 and Counterculture have been appointed as our accountants and will also act as the charity's independent examiner for the year. The company are comfortable with Counterculture providing both services as independence is retained by having not been involved in any financial management or bookkeeping activities, and they have no other association with the organisation.

The result for the year ended 31 March 2023 was a deficit of £80,634 as set out in the Statement of Financial Activities, this was anticipated and is due to brought forward funds being spent on projects during the year. This leaves a healthy balance of £71,882 in funds to carry forward, the majority of this will be allocated to core team salaries and specific freelance fees for 2023/24.

DOD’s two principal sources of revenue remain grant funding and commission fees. DOD received £70,896 in grant funding including £45,896 from Arts Council England.

Fundraising activities for Kiss Marry Kill started in 2020 with successful applications to PRS, Cockayne Foundation and Awards for All before the project was put on hold. These funders kindly agreed to honour their grants and for us to hold them as restricted funds until the project could be relaunched. This calendar year we have had more fundraising success for the project with a large Arts Council England Touring Grant.

As identified in previous financial years, DOD has been working to diversify its income streams. In 2022-23 we expanded our consultation work bringing in over £9,000 and this is an area we are keen to develop and further promote. In addition, our relationship with Garfield Weston Foundation continued into the second year of our threeyear grant towards core funding, and we have also benefited from a grant from Awards for All towards Odd On .

DOD’s expenditure is primarily related to the costs of creating, producing, and touring its live performances, digital work and delivering outreach projects. Expenditure on charitable activities in 2022-23 has increased from 2021-22 as we have started to deliver more in-person activities again, however, it has not yet returned to pre-pandemic levels as many projects in FY 22-23 were still related to our digital work rather than live performance. The core team’s salaries, accounted for within governance costs, were primarily allocated to current and future digital project development and management rather than ongoing company or organisational management; with 80% of core team time spent on charitable activities.

GOING CONCERN

The trustees recognise that the charity is facing an increasingly challenging funding environment and is dependent upon securing grant funding to support its planned activities and to contribute to core costs in the coming year. This dependence indicates the presence of a material uncertainty that casts doubt on the charity’s ability to continue as a going concern. The trustees are confident that the charity’s current funding bids and confirmed income are sufficient to meet its liabilities as they fall due and that it is therefore appropriate to prepare the financial statements on a going concern basis. The company is also working to diversify income streams including promoting its membership scheme, consultation work, workshops, international touring and cultivating relationships with new Trusts and Foundations through the employment of a Freelance Fundraiser.

Principal risks and uncertainties

The principal risk for DOD is insufficient financial stability, which hinders the charity's capability to confidently build and pursue long-term plans. The company is primarily dependent on project funding and performance fee income, and these revenue streams do not produce enough surplus to enable long-term growth. Securing core funding is a key priority for DOD. We also intend to further diversify our funding portfolio, to reduce reliance on government support.

Covid-19’s impact on the theatre sector has been a major risk to the company’s work and financial stability. This has been and continues to be closely monitored, and trustees regularly strategise with Executive Directors to best mitigate risks. The company has worked hard to mitigate financial losses through negotiations with partners on cancellation fees, cautious planning for live work, extensive fundraising work and developing a mixed model of live and digital work to be resilient in the face of change.

DANTE OR DIE THEATRE LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Financial and risk management objectives and policies

The board of Trustees is responsible for the management of the risks faced by the charity.

The charity has a formal risk management process through which management identifies the major risks to which the organisation may be exposed and ranks these by likelihood and impact, culminating in a risk control document that is updated annually. These risks are reviewed at board meetings throughout the year as appropriate to make sure they are still up to date. The charity's activities are largely project-based, and systems are in place to ensure that the charity's exposure is kept more or less in line with secured project funding. The Trustees are satisfied that systems have been developed and are in place to mitigate identified risks to an acceptable level.

Our reserves policy states that we should have £25,000 reserves to ensure finances are available to wind-down the company responsibly over 12 weeks if necessary. We hold these reserves in a separate account.

Safeguarding

Rebecca Atkinson-Lord was the Safeguarding Officer for the company in 2022-23. She has undertaken training with the Independent Theatre Council and reviews the safeguarding policies annually, to present to the rest of the Trustees.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, the Memorandum and Articles of Association, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Organisational structure

Established as a private limited company by guarantee and registered as a charity in June 2009.

Governance and Management

In 2022-2023 DOD was managed by: Miss Rebecca Atkinson-Lord Mr Gareth James Miss Gemma Cook Miss Ranjit Atwal Ms Vijaya Fatimathas Ms Arti Prashar (Appointed 20 July 2022)

DOD worked with seventy freelance artists on different projects throughout this year including performers, designers, animators, writers, stage managers, web developers and workshop facilitators. The team is highly skilled in successfully managing the logistics of such a large and diverse group of artists. We are proud that many artists are long-term collaborators.

The trustees' report was approved by the Board of Trustees.

.............................. Miss Rebecca Atkinson-Lord Trustee 6 Dec 2023 Date: .............................................

.............................. Ms Vijaya Fatimathas Trustee

12 Dec 2023

DANTE OR DIE THEATRE LIMITED

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF DANTE OR DIE THEATRE LIMITED

I report to the trustees on my examination of the financial statements of Dante or Die Theatre Limited (the trust) for the year ended 31 March 2023.

Responsibilities and basis of report

As the trustees of the trust (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).

Having satisfied myself that the financial statements of the trust are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the trust’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Tom Wilcox Counterculture LLP Unit 115 Ducie House Ducie Street Manchester M1 2JW 14/12/2023 Dated: .........................

DANTE OR DIE THEATRE LIMITED STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2023 Unrestrlcted Re$trl¢ted funds funds 2023 2023 Total Unrestrl¢ted Restrl¢ted funds funds 2022 2022 Total 2023 2022 Notes Income from.. Donations and legacies Grants, including capital grants Charitable activities Investments 1,085 1,085 4,286 4,286 15,000 37,888 104 65,896 80,896 37,888 104 2,516 58,642 164,070 166,586 58,642 Total income 54,077 65,896 119,973 65,447 164,070 229,517 Charitablè activitiès 123,981 76,626 200,607 10,122 192,108 202,230 Net incomel{expenditure} 169,9041 110,7301 180,6341 55,325 125,3461 29,979 Transfers between funds 154,0471 54,047 117,7791 17,779 Net movement in funds 1123,9511 43,317 180,634} 37,546 17,5671 29,979 Reconciliation of funds- Fund balances al 1 April 2022 152,516 152,516 114,970 10,259 125,229 Fund balances at 31 March 2023 28,565 43,317 71,882 152,516 152,516 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing aclivilies.

DANTE OR DIE THEATRE LIMITED

STATEMENT OF FINANCIAL POSITION

AS AT 31 MARCH 2023

Notes
Current assets
Debtors
10
Cash at bank and in hand
Creditors: amounts falling due within
one year
11
Net current assets
The funds of the trust
Restricted income funds
12
Unrestricted funds		 2023
£
8,932
89,755
98,687
26,805		 £
71,882
43,317
28,565
71,882		 2022
£
5,156
170,667
175,823
23,307		 £
152,516
-
152,516
152,516

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2023.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

6 Dec 2023

The financial statements were approved by the trustees on .........................

.............................. ..............................
Miss Rebecca Atkinson-Lord Ms Vijaya Fatimathas
Trustee Trustee

Company registration number 05807318 (England and Wales)

DANTE OR DIE THEATRE LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

1 Accounting policies

Charity information

DOD is a private company limited by guarantee incorporated in England and Wales. The registered office is 136 Shaftsbury Avenue, London, W1D 5EZ.

1.1 Accounting convention

The financial statements have been prepared in accordance with the trust's Memorandum of Association, the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The trust is a Public Benefit Entity as defined by FRS 102.

The trust has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the trust. Monetary amounts in these financial statements are rounded to the nearest pound.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the trust has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the trust.

1.4 Income

Income is recognised when the trust is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the trust has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the trust has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

DANTE OR DIE THEATRE LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

1 Accounting policies

(Continued)

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and machinery depreciated over 2 years

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.8 Financial instruments

The trust has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the trust's balance sheet when the trust becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

DANTE OR DIE THEATRE LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

1 Accounting policies

(Continued)

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the trust’s contractual obligations expire or are discharged or cancelled.

1.9 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the trust is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.10 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2 Critical accounting estimates and judgements

In the application of the trust’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3 Income from donations and legacies

Unrestricted
Restricted
funds
funds
2023
2023
£
£
Donations from individuals
1,085
-
1,085
-		 Total
2023
£
1,085
1,085		 Total
2022
£
4,286
4,286

Individual Donations from our membership scheme have increased from 2022 to 2023, the FY 21-22 figure is inflated by a significant international donation from Embla Dans Teater

DANTE OR DIE THEATRE LIMITED

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 MARCH 2023

3 Income from donations and legacies (Continued)
Unrestricted Restricted Total Total
funds funds
2023 2023 2023 2022
£ £ £ £
Income from grants
Grants, including capital grants;
Government grants 15,000 65,896 80,896 166,586
15,000 65,896 80,896 166,586
4 Income from charitable activities
Unrestricted Unrestricted
funds funds
2023 2022
£ £
Charitable activities
Performance fees 9,400 3,000
Other fees: Commission fees 15,397 34,630
Workshop fees 11,629 18,433
Box office fees 1,187 2,528
Sales 275 51
37,888 58,642
5 Income from investments
Unrestricted Unrestricted
funds funds
2023 2022
£ £
Interest receivable on bank deposits 104 3

DANTE OR DIE THEATRE LIMITED

NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

6 Analysis of governance and support costs

Unrestricted
funds
Restricted
funds
2023
2023
£
£
Salaries and social security costs
1,933
60,878
Pension contributions
1,598
-
Travel and subsistence
639
-
Entertaining and hospitality
1,690
-
Sundry office costs
1,408
-
Telephone and fax
-
-
Subscriptions
1,159
-
Bank charges
87
-
Insurance
1,451
-
Software
381
-
Accountancy fee
492
-
Advertising and PR
315
-
Consultancy fees
350
-
Printing and postage
122
-
Storage costs
567
-
12,192
60,878
Share of governance costs (see note )
1,560
-
13,752
60,878
Expenditure on charitable activities
Unrestricted
funds
Restricted
funds
2023
2023
£
£
Direct costs
110,229
15,748
Support costs
13,752
60,878
123,981
76,626		 Total
2023
£
62,811
1,598
639
1,690
1,408
-
1,159
87
1,451
381
492
315
350
122
567
73,070
1,560
74,630
Total
2023
2023
£
125,977
74,630
200,607		 Total
2022
£
68,876
1,611
535
228
330
643
574
23
988
655
2,315
117
1,020
123
-
78,038
960
78,998
Total
2023
2022
£
123,232
78,998
202,230

Governance costs includes independent examiner fees of £1,560 (2022- £960).

7 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the trust during the year.

DANTE OR DIE THEATRE LIMITED

NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

8 Employees

The average monthly number of employees during the year was:

2023 2022
Number Number
2 2
Employment costs 2023 2022
£ £
Wages and salaries 60,878 66,184
Social security costs 1,933 2,692
Other pension costs 1,598 1,611
64,409 70,487

There were no employees whose annual remuneration was more than £60,000.

9 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

10 Debtors

10
Debtors
Amounts falling due within one year:
Trade debtors
11
Creditors: amounts falling due within one year
Other taxation and social security
Payments received on account
Trade creditors
Other creditors
Accruals and deferred income		 2023
£
8,932
2023
£
1,815
21,500
1,337
347
1,806
26,805		 2022
£
5,156
2022
£
-
21,500
281
320
1,206
23,307

DANTE OR DIE THEATRE LIMITED

NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

12 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1 April Incoming Resources Transfers At 31 March
2022 resources expended 2023
£ £ £ £ £
Arts Council England: Odds On
full creation & Tour) - 17,400 (71,447) 54,047 -
Big Lottery: Kiss Marry Kill - 10,000 (1,000) - 9,000
Arts Council England Project
Grant: Digital Sites - 4,820 - - 4,820
Awards For All: Odds On with
Gordon Moody - 33,676 (4,179) - 29,497
- 65,896 (76,626) 54,047 43,317
Previous year: At 1 April Incoming Resources Transfers At 31 March
2021 resources expended 2022
£ £ £ £ £
Arts Council England: Project
Grants - Odds On - 15,450 (15,450) - -
Arts Council England Cultural
Recovery Fund Core 259 69,300 (87,338) 17,779 -
Big Lottery: Kiss Marry Kill 2021
Grant 10,000 - (10,000) - -
Farnham Malting New Popular
Fund: Odds On - 4,790 (4,790) - -
Arts Council England Project
Grant: Digital Sites - 43,380 (43,380) - -
Access to Work Fund - Skin
Hunger on Film - 2,650 (2,650) - -
Garfield Weston Foundatiion
Core - 15,000 (15,000) - -
Arts Council England - Project
Grants: Skin Hunger - 13,500 (13,500) - -
10,259 164,070 (192,108) 17,779 -

DANTE OR DIE THEATRE LIMITED

NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

12 Restricted funds

(Continued)

Arts Council England - Odds On:

Odds On is an interactive film that explored the impact of gambling harm. The piece was created in association with a group of participants who had lived experience of gambling harm. The film was produced and digitally toured in the Autumn of 2022. The piece received critical acclaim and specialists, including NHS National Problem Gambling Clinic are now using it as a tool to support recovery.

In excess of £42,900 of income secured for Odds On is not represented here as this includes commissioning and presentation fees that are not restricted income against the project.

Awards For All & Arts Council England - Odds On with Gordon Moody:

Odds On with Gordon Moody is a new project utilising the film we created and exploring how this can assist people in recovery from gambling harm. The project is being run in partnership with Gordon Moody (a company that specialise in gambling harm recovery).

The Lowry - Kiss Marry Kill:

Kiss Marry Kill is The Company's latest production that is inspired by the true story of the first same-sex marriage to take place in a UK prison - which was between two men both serving life sentence for homophobic murders. The piece will premier in 2024, presented in deconsecrated chapels it will ask should the marriage have been allowed to happen, is it a story of redemption or a power play and provoke discussion around sexuality, the purpose of prison and the contradictions inherent within ‘equality’.

Arts Council England - Digital Sites:

Digital Sites was a year long programme of activity that saw DOD diversify their output and expand their digital remit, developing technologies that broke the fourth wall. This work spanned three projects including the development of Odds On, the filming of Skin Hunger and the production of a five episode podcast series.

13 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 April Incoming Resources Transfers At 31 March
2022 resources expended 2023
£ £ £ £ £
General funds 152,516 54,077 (123,981) (54,047) 28,565
Previous year: At 1 April Incoming Resources Transfers At 31 March
2021 resources expended 2022
£ £ £ £ £
General funds 114,970 65,447 (10,122) (17,779) 152,516

DANTE OR DIE THEATRE LIMITED

NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

14 Analysis of net assets between funds

Unrestricted
Restricted
funds
funds
2023
2023
£
£
Fund balances at 31 March 2023 are represented by:
Current assets/(liabilities)
28,565
43,317
28,565
43,317
Unrestricted
Restricted
funds
funds
2022
2022
£
£
Fund balances at 31 March 2022 are represented by:
Current assets/(liabilities)
152,516
-
152,516
-		 Total
2023
£
71,882
71,882
Total
2022
£
152,516
152,516

15 Related party transactions

There were no transactions with related parties during the year.